"Gains Trading" Involves

question 35

Multiple Choice

"Gains trading" involves

• A) Reporting investment securities at fair value but liabilities at amortized cost
• B) Selling securities whose value has increased since acquisition (winners) while holding those whose value has decreased since acquisition (losers)
• C) Moving securities whose value has decreased since acquisition from available-for-sale to held-to-maturity in order to avoid reporting losses
• D) All of the above are considered methods of "gains trading"

---

Definitions:

Bones

are the rigid organs that constitute part of the vertebrate skeleton, providing support and protection for the body's organs.

Osteoarthritis

A degenerative joint disease characterized by the breakdown of joint cartilage and underlying bone, leading to pain and stiffness.

Symptom

Any perceptible change in the body or its functions that indicates disease or the phase of a disease.

Bone Atrophy

The loss or thinning of bone tissue, often due to lack of use or hormonal changes.